The National Tax Service (SIN) pushed back the Corporate Income Tax (IUE) filing and payment deadline for taxpayers with a 31 March 2026 fiscal year-end, under RND 102600000027, citing the fallout from nationwide road blockades in May and June that hit construction and industrial firms hardest.
Bolivia’s National Tax Service (SIN) has extended the deadline for filing Corporate Income Tax (IUE) returns and making tax payments for taxpayers whose fiscal year ended on 31 March 2026, following the economic disruption caused by recent nationwide road blockades. The deadline has been extended until Monday, 31 August 2026.
The Resolution also extends the deadline for the electronic submission of Financial Statements, the Annual Report, the Transfer Pricing Study, and Form 601 (F-601), where applicable.
The extension was approved under Board Regulatory Resolution (RND) 102600000027, issued on 29 July 2026.
Taxpayers covered
The extension mainly applies to taxpayers engaged in industrial and construction activities, as well as other businesses whose fiscal year ended on 31 March 2026. These taxpayers were originally required to file the relevant returns and complete the related obligations within 120 days of the end of their fiscal year.
Extension follows impact of road blockades
According to SIN, the decision was taken after assessing the effects of road blockades that occurred across the country during May and June 2026. The disruptions affected supply chains, delayed the delivery of materials, and interrupted the execution of projects. The construction sector was among those most affected, with projects temporarily halted, resulting in reduced liquidity and operational difficulties for businesses.
SIN said the extension was granted under the powers provided by the Political Constitution of the State and the Bolivian Tax Code, allowing taxpayers additional time to meet their tax obligations without penalties.
